The answer is two. Currently, there are two levels of codes related with HCPCS or as known as healthcare common procedure coding system. In addition, an HCPCS level II code starts with the letter K in which this indicates that the Medicare administrative contractor accountable for processing the claim is a DME MAC. The HCPCS Level II modifiers are attached to any HCPCS level I or code II to be responsible for additional information concerning the product or service stated.